History
When the American Association of Professional Farriers (AAPF) was created in 2011, it was determined that the AAPF should be registered with the Internal Revenue Service as a 501(c)6 trade association. This taxing distinction allowed members to deduct all payments paid to the AAPF as business expenses and therefore 100% deductible from their state and federal taxes.When the International Association of Professional Farriers (IAPF) was created, it too was registered as a 501(c) 6 trade association with the Internal Revenue Service.
In 2018, the then IAPF Board of Directors determined that a separate 501(c)3 charitable organization should be created and registered with the Internal Revenue Service. Donations to the newly formed AAPF IAPF Foundation Inc., could be deducted by donors as charitable donations. Within a year, it was determined that the name "AAPF IAPF Foundation Inc." did not fully describe the mission of the Foundation. Hence the name of this organization was changed to "Hoofcare Essentials Foundation Inc.".
According to the Bylaws of the Foundation, the purpose of the Foundation shall be recorded as: "The Hoofcare Essentials Foundation Inc. is a non-profit corporation and shall be operated exclusively for educational and charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986, or the corresponding section of any future Federal tax code. The corporation will promote the integrity of the farrier industry by supporting the educational and charitable needs of the industry."
The Foundation operated as a "sister organization of the IAPF" until 2022 when it was determined that the IAPF and the Foundation should separate and operate as two completely independent organizations. In the fall of 2022 an election was held with the Educational Partners of the Foundation being the sole voting members of the Foundation. The primary purpose of this election was to create a Board of Directors that was completely focused on the tasks of the Foundation. These tasks include the sponsorship of at least 5 Hoofcare Essentials clinics per year through our Educational Partnerships and grants to state and regional farrier associations to assist in covering the expenses of their educational clinics.